Note 18: Reporting of Outcomes

18A Net Cost of Outcome Delivery
Comcare uses a cost allocation methodology to determine the attribution of shared items. This system is principally based on claims statistics, resource usage statistics and internal business trends.

Outcome 1

Outcome 2

Outcome 3

Total

2011$’000

2010$’000

2011

$’000

2010$’000

2011$’000

2010$’000

2011$’000

2010$’000

Expenses

26,513

20,396

518,819

382,492

6,506

(25,559)

551,838

377,329

Income from non-government sector

Activities subject to cost recovery

11,152

17,116

176,659

181,496

-

-

187,811

198,612

Total non-government

11,152

17,116

176,659

181,496

-

-

187,811

198,612

Other own-source income

Premiums

-

-

50,287

36,360

-

-

50,287

36,360

Licence fees

8,297

8,924

4,900

3,066

-

-

13,197

11,990

Provision of goods

-

2

-

-

-

-

-

2

Rendering of services

652

603

1,129

-

12

-

1,793

603

Interest on deposits

657

511

18,896

15,058

-

-

19,553

15,569

Gains

-

-

-

476

-

-

-

476

Other revenue

976

812

223

131

59

138

1,259

1,081

Total other own-source income

10,582

10,852

75,435

55,091

72

138

86,089

66,081

Net cost/(contribution) of outcome delivery

4,780

(7,572)

266,725

145,905

6,434

(25,697)

277,939

112,636

Comcare’s outcomes are described at Note 1.1.

The net costs shown include intra-government costs that would be eliminated in calculating the actual budget outcome.

18B Major classes of Expenses, Income, Assets and Liabilities by Outcome

Outcome 1

Outcome 2

Outcome 3

Not attributed*

Total

2011$’000

2010$’000

2011$’000

2010$’000

2011$’000

2010$’000

2011$’000

2010$’000

2011$’000

2010$’000

Expenses:

Employee benefits

18,262

14,336

38,379

33,735

1,475

1,108

-

-

58,116

49,179

Supplier expenses

7,226

5,190

17,673

16,651

2,660

4,009

-

-

27,558

25,850

Depreciation and amortisation

992

853

3,576

2,437

44

23

-

-

4,611

3,313

Finance costs

15

17

51

39

-2

1

-

-

73

57

Workers’ compensation claims expense

-

-

459,102

329,631

-

-

-

-

459,102

329,631

Common law asbestos related disease claims expense

-

-

-

-

2,324

(30,700)

-

-

2,324

(30,700)

Other expenses

19

-

39

-

1

-

-

-

55

-

Total

26,513

20,396

518,819

382,493

6,506

(25,559)

-

-

551,838

377,329

Income:

Income from Government

4,055

293

269,554

145,472

7,533

(25,542)

281,142

120,223

Sale of goods and rendering of services

11,723

17,222

6,601

4,745

12

(2)

-

-

18,336

21,966

Fees and fines

8,378

8,980

4,944

3,822

-

-

-

-

13,322

12,801

Workers’ compensation premiums

-

-

221,429

212,801

-

-

-

-

221,429

212,801

Interest

657

511

18,896

15,058

-

-

-

-

19,553

15,569

Gains

-

-

-

476

-

-

-

-

-

476

Other

976

812

223

131

59

138

-

-

1,259

1,081

Total

25,789

27,818

521,647

382,505

7,605

(25,406)

-

-

555,041

384,917

Assets:

Cash and cash equivalents

-

-

203,399

198,102

7,604

1,020

-

-

211,003

199,122

Trade and other receivables

-

-

2,263,415

2,063,557

29,800

27,150

-

-

2,293,215

2,090,707

Other

-

-

-

-

-

-

5,051

2,713

5,051

2,713

Property, plant and equipment

-

-

-

-

-

-

9,178

11,154

9,178

11,154

Intangibles

-

-

-

-

-

-

2,918

3,116

2,918

3,116

Other non-financial assets

-

-

-

-

-

-

1,075

898

1,075

898

Total

-

-

2,466,814

2,261,659

37,404

28,170

18,222

17,881

2,522,440

2,307,710

Liabilities:

Suppliers

-

-

-

-

-

-

3,457

2,521

3,457

2,521

Workers’ compensation claims payable

-

-

-

-

-

-

3,474

3,975

3,474

3,975

Other payables

-

-

-

-

-

-

7,592

3,786

7,592

3,786

Employee provisions

-

-

-

-

-

-

13,062

8,322

13,062

8,322

Other provisions

-

-

1,889,400

1,676,200

595,100

605,860

-

-

2,484,500

2,282,060

Other

-

-

-

-

-

-

1,660

1,540

1,660

1,540

Total

-

-

1,889,400

1,676,200

595,100

605,860

29,245

20,144

2,513,745

2,302,204

*Assets and liabilities that can not be reliably attributed to outcomes.

Comcare’s outcomes are described at Note 1.1. The net costs shown include intra-government costs that would be eliminated in calculating the actual budget outcome.